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Determining the Ex-spouse's Share – Divorce and Your Benefits
… to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the … NYSLRS does not require use of this formula. There are other ways to distribute pension benefits. Other … NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual … Did the Town of Lewis Town Board Board conduct or provide for an annual audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… the Bronx, and Tivoli Towers in Brooklyn, and found unsafe living conditions, including crumbling facades, mold, water … facade work had yet to be completed. Inoperable fire doors on multiple floors, leaks and standing water in boiler and … it was created to serve.” New York City Council Member Crystal Hudson said, “I am grateful to State Comptroller …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel expenses claimed for … organizational restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for … by the Office of the State Comptroller, required PMA to use reasonable efforts to minimize expenses. It also …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingTown of Guilderland – Information Technology (2025M-61)
… laptops) to perform day-to-day operations and access and store information collected by the Town. The Town relies on …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Troy and Utica. Local governments must comply with New York State General Municipal Law (GML) and should do more … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled … board did not require adequate supporting documentation for all claims or annually audit the supervisor’s records and … manner. The justices also did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 815
… SUNY BU13 Division of State Police BU18 Environmental Facilities Corporation BU34 College of Ceramics … of Military and Naval Affairs BU46 Temporary Commission of Investigation BU52 Public Employment Relations Board BU66 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… there is NO ‘Due to State’ balance on an expense report. Women and Infant Children (WIC) Rebates due to the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewState Agencies Bulletin No. 1471
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration Extra Lag 02/18/2016 03/23/2016 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration Extra Lag 02/18/2016 03/23/2016 … with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Flowchart For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitUnified Court System Bulletin No. UCS-198
To inform the Office of Court Administration Payroll Operations of OSCs automatic processing for Pay Period 20C and to explain those areas for which the agenc
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesState Agencies Bulletin No. 1276
… Purpose To inform the NYS Senate and NYS Assembly Payroll Offices of OSC’s automatic processing for Pay Period 20C and to explain those areas for which the agency will be … To inform the NYS Senate and NYS Assembly Payroll Offices of OSCs automatic processing for Pay Period 20C and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5